J.K. Lasser's Your Income Tax 2014: For Preparing Your 2013 Tax Return

What's New for 2013

Key Tax Numbers for 2013

Tax-Saving Opportunities

FILING BASICS

Do You Have to File a 2013 Tax Return?

Filing Tests for Dependents: 2013 Returns

Where to File

Filing Deadlines (on or before)

Choosing Which Tax Form to File

Filing Status

1.1 Which Filing Status Should You Use?

1.2 Tax Rates Based on Filing Status

1.3 Filing Separately Instead of Jointly

1.4 Filing a Joint Return

1.5 Nonresident Alien Spouse

1.6 Community Property Rules

1.7 Innocent Spouse Rules

1.8 Separate Liability Relief for Former Spouses

1.9 Equitable Relief

1.10 Death of Your Spouse in 2013

1.11 Qualifying Widow/Widower Status If Your Spouse Died in 2012 or 2011

1.12 Qualifying as Head of Household

1.13 Filing for Your Child

1.14 Return for Deceased

1.15 Return for an Incompetent Person

1.16 How a Nonresident Alien Is Taxed

1.17 How a Resident Alien Is Taxed

1.18 Who Is a Resident Alien?

1.19 When an Alien Leaves the United States

1.20 Expatriation Tax

REPORTING YOUR INCOME

Wages, Salary, and Other Compensation

2.1 Salary and Wage Income

2.2 Constructive Receipt of Year-End Paychecks

2.3 Pay Received in Property Is Taxed

2.4 Commissions Taxable When Credited

2.5 Unemployment Benefits

2.6 Strike Pay Benefits and Penalties

2.7 Nonqualified Deferred Compensation

2.8 Did You Return Wages Received ...